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STATE OF MINNESOTA IN COURT OF APPEALS A11-1307 Builders Commonwealth, Inc., Relator, vs. Department of Employment and Economic Development, Respondent. Filed May 7, 2012 Affirmed Cleary, Judge Department of Employment and Economic Development File No. 26799773-2 Michael E. Orman, Larry Nord, Orman Nord & Hurd P.L.L.P., Duluth, Minnesota (for relator) Lee B. Nelson, Amy R. Lawler, Department of Employment and Economic Development, St. Paul, Minnesota (for respondent department) Considered and decided by Cleary, Presiding Judge; Klaphake, Judge; and Harten, Judge. SYLLABUS Under Minnesota unemployment-insurance law, an employment relationship may exist between a worker cooperative and its members, obligating the cooperative to pay unemployment-insurance taxes.

Retired judge of the Minnesota Court of Appeals, serving by appointment pursuant to Minn. Const. art. VI,

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